An examination of the accuracy of a taxpayer's income tax return conducted through the mail by theinternal revenue service, which sends the taxpayer a request for proof of a particular deduction or exemption taken by either completing a special form or sending photocopies of relevant financial records.
A correspondence audit is distinguishable from a field audit and an office audit in the manner in which it is conducted.
"Correspondence Audit." West's Encyclopedia of American Law. . Encyclopedia.com. (November 14, 2018). https://www.encyclopedia.com/law/encyclopedias-almanacs-transcripts-and-maps/correspondence-audit
"Correspondence Audit." West's Encyclopedia of American Law. . Retrieved November 14, 2018 from Encyclopedia.com: https://www.encyclopedia.com/law/encyclopedias-almanacs-transcripts-and-maps/correspondence-audit
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